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V2365-19 10 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant minimum and disability tax relief may be applied if legal requirements are met

A taxpayer inquired whether they could apply the minimum for ascendants and the disability tax relief to their parents, who reside in a care home and receive income from a life annuity. The DGT ruled that eligibility depends on meeting specific requirements regarding age or disability, cohabitation (including specialised centres), and income limits.

The question raised

Whether a child who takes charge of the monthly payment for the nursing home where their disabled parents are admitted has the right to apply the minimum for ascendants and the minimum for disability, as well as the deduction for ascendants with disabilities, given that the parents have their savings invested in a life annuity in case they may need it in the future.

The DGT's ruling

To apply the minimum for ascendants, they must be over 65 years of age or have a disability equal to or greater than 33%, reside with the taxpayer for at least half of the tax period (including admission to specialized centers), and have annual income of less than 8,000 euros. Furthermore, they must not file a tax return with income exceeding 1,800 euros. The deduction for ascendants with disabilities requires that the taxpayer carries out self-employed or employed activity, or receives certain Social Security benefits.

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